3种折旧方法的本质及其适用性

Depreciation and Essense of Three Depreciation Methods and Their Adaption

通过对会计实务中采用的3种折旧方法进行的数学推导和图形分析，初步阐明了3种折旧方法的本质及各自的适用性，以此为最终解决折旧的本质问题提供了一条思路．

The paper shows the essense of the three depreciation methods and their adaption,and gives the mathematics calculation and graph analyses about the three depreciation methods in the accounting practice,and points out a way for solving the essense of depreciation at last.